Mr. Fergal O'Brien:

The legislation would be extremely complex. We have not received the kind of technical insight we would need from our members to determine that. I again go back to the challenge in our modern economy as regards the complexity of service value creation, the location where activity happens, the movement of people between work and home postcode locations and the realities of a colleague living in one of these postcode locations working on a giant project with colleagues in Ireland. It is extremely complex. The legislation would be really challenging.